Our Mission is to:

• Provide FREEDOM and PROSPERITY through education and truth;

• Enable the individual to make informed CHOICES;
• Exercise our God-Given Rights by reclaiming our SOVEREIGNTY.*
• Take back Control of our Community and our Country before it’s too late !

Corporation Sole
“Congress shall make no law respecting an establishment of religion
or prohibiting the free exercise thereof…”
The First Amendment to the Constitution of the United States of America

All FPC Products are for educational purposes only, to assist you in performing your own due
diligence before implementing any strategy or product. This information is not to be construed
as legal or tax advice. FPC, its Representatives and Contributors are not a tax withholding
agency, Certified Public Accountant, Tax or Legal advisors. There are circumstances where the
utilization of our products and services may not be applicable or advisable, and no particular
result is guaranteed by the provision thereof. No representation is made as to its suitability,
applicability or effectiveness. Seek competent legal and tax advice from professionals.
Formal notice is hereby given to any and all government employees and/or any private citizen
that:

You have 10 days from receipt of this booklet to notify FPC in writing of any word,
phrase, reference or statement which is inaccurate, incorrect, misleading or not in full
compliance with state and federal law and to give FPC 30 days to correct and cure any
alleged potential flaw. FPC's intent is to be in strict compliance with the law.
.
This is booklet contains proprietary information
and may not be duplicated without the express written permission of FPC.

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 Corporation Sole
“Congress shall make no law respecting an establishment of religion,
or prohibiting the free exercise thereof…”
The First Amendment to the Constitution of the United States of America

It is imperative that you make an informed decision in all aspects of your life and your work. You must
consider all of the legal implications of what you do and understand thoroughly how the steps you take
will affect you and your work, how you must conduct your life to interface with secular law and be able
to operate freely in your spiritual beliefs, mission and work.
Absolutely no legal advice is intended with this information. It is intended to be educational in
nature. FPC recommends that you do your due diligence and consult with “qualified” professionals
when making decisions about the use of a Corporation Sole (CS). Be aware, however, that most
professionals such as lawyers and accountants are knowledgeable in statutory law, not common law and
few have any knowledge about the Corporation Sole . Most accountants and lawyers will confuse it with a
“non-profit” or “not-for-prof it” organization formed under United States law Title 26 U.S.C.S. 501 (c)(3)
and fight with or re-characterize your objectives. It must be emphasized that a CS is different from a
“non-profit” or “not-for-profit” organization in almost every conceivable way. (A comparison chart is
included in this material.) Any attorney whose advice you seek should be familiar with ecclesiastical law
(church law, i.e., represent a diocese).
Be aware that the IRS and the courts do look at substance over form, even within the context of churches
and religious societies. It is a critical component of forming a CS to not only have a mission statement
which you diligently follow, but to be able to clearly articulate your personal spiritual beliefs. The
ultimate judgment concerning the use of the CS lies in a power far beyond any government organization.
The intended audience for this material is those seeking freedom of expression in their lives, both secular
and spiritual, and those considering the use of the modern-day corporation sole to achieve their mission.
Those that are seeking to establish some entity for their work, mission or ministry yet not convinced that
the IRS serves their best interests will find this information most valuable.
This information is by no means a comprehensive or definitive work on the subject of CS, whose history
is ancient. However, one thing is clear; the Corporation Sole, within specific venues, is powerful and
respected. The body of law is definite and its concepts are sacred. One should enter the office of
Corporation Sole as one would enter a direct relationship with anything they hold sacred.
How Can You Be A Church/Minister?
• If you treat people/living things with love and respect, do kind deeds for others, or speak your truth in
order to help others, it can be said you are ministering.
• If you have an address book, client base, friends, and family, you have a congregation that you
minister to many times a week.
• If you do work or activities that are meaningful and bring you joy and serve others, you have a
mission.
• If you have a body, you have a place of worship/a church.
• If you believe you have a soul connection with an Eternal Source (Creator God), you are a
Corporation Sole by birth, living a spiritual life in a secular world.
• If these, or similar beliefs, ring true for you, claiming your birthright is a large step toward Spiritual
and Financial Freedom .

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 Brief History of Corporation Sole
The earliest corporations were civil or ecclesiastical, rather than for business or profit 1 .
There are two general classifications of corporations – aggregate and sole. Aggregate corporations can
have boards of directors, officers, issue shares, and have bylaws. A Corporation Sole consists of one
office and provides for successors to that office, with no board of directors, no shares, no bylaws, no
dividends and other offices. This form of corporation grew out of a need for the Church of England and
the Roman Church to find an orderly and secure way to hold and pass title to church property. The
modern Corporation Sole is the result of 750 years of common law testing.
The Corporation Sole is the venerable creation of the common law in England and is well
established under common law in California, which has legitimized the tradition and
regulates the formalities attendant on the creation and continued existence of the
Corporation Sole “2
So, in one way, the Corporation Sole has been around for centuries and in another way, it has evolved into
what is “commonly” in use today. While Corporation Sole has been used by the Catholic Church, the
Mormon Church, and the Queen of England (to name a few examples), it also has more modern uses,
also. The Governor of Tennessee is regarded as a Corporation Sole, as is the Governor General of
Canada; probate judges, and in some cases town supervisors have been accorded the status of Corporation
Sole. If CS is flexible enough to handle these offices, it certainly has the flexibility to manage any kind of
ministry (i.e., healing, teaching, and missionary) as well as all of the estate owned by the religious society
or the church. It can contractually run various businesses with the sole purpose of supporting the CS
mission and can do so by using the talents, skills and knowledge of the Officeholder of the Corporation
Sole.
So, Is California the Only State That Recognizes Corporation Sole?
No. In statutory form encompassing both pre-existing and new types of Corporations Sole, 17 states in
the United States of America recognize the Corporation Sole. At least nine other states or jurisdictions
have at least one CS created under special or private charter, sometimes dating to before the time of the
passage of a general incorporation statute. No authoritative listing has been found listing the states that
have CS under private law or special incorporation. Those nine jurisdictions were drawn from cases
citing a CS in a judicial opinion, from the examination of legislative law, and from a listing of corporate
names of dioceses in the 1987 Official Catholic Directory.
Utah is the favored state in which to file the CS simply because the statutes are simple, the fees are
minimal and the statute prohibits any annual fee or filings. More importantly, Utah statutes specify that
the CS can only be dissolved voluntarily.
Other states recognize the Corporation Sole by the doctrine of comity. In general, the principle of
comity is that the courts of one state or jurisdiction will give effect to the laws and judicial decisions of
another state or jurisdiction, not as a matter of obligation, but out of deference and mutual respect.
Reciprocity would seem a more simple explanation of the way things are handled between states.

1
See generally Laski, The Early History of the Corporation in England, 30 Harvard Law Review 561 (1917); Williston, History
of the Law of Business Corporations Before 1800 (pts. I and II, 2 Harvard Law Review 109, 149 (1888)
2
County of San Luis Obispo v. Ashurst (1983, 2d Dist) 146 CA 3d 380, 194 Cal Rptr 5

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 Black’s Law Dictionary Definitions (Sixth Edition 1990)
Church: In its most general sense, the religious society founded and established by Jesus Christ, to
receive, preserve, and propagate his doctrines and ordinances. It may also mean a body of communicants
gathered into church order; body or community of Christians, united under one form of government by
the profession of the same faith and the observance of the same ritual and ceremonies; place where
persons regularly assemble for worship; congregation; organization for religious purposes; religious
society or body; the clergy or officialdom of a religious body.
Church Property: Within constitutional exemption from taxation, it means property used principally
for religious worship and instruction 3
Tax Exempt : Term pertains to property used for educational, religious, or charitable purposes, which is
ordinarily exempted by law from assessment for taxes; or to certain bonds issued by the federal
government of a state or one of its subdivisions. Interest on State and local government bonds of the
United States or its instrumentality’s is correspondingly exempt from State income taxation.
Tax Exemption: Immunity from the obligation of paying taxes in whole or in part.
Tax Exception: No law applies.
According to Black’s Law, “Man’s relation to Divinity, to reverence, worship, obedience, and
submission to mandates and precepts of supernatural or superior beings. In its broadest sense includes all
forms of belief in the existence of superior beings exercising power over human beings by volition,
imposing rules of conduct, with future rewards and punishments. Bond uniting man to GOD, and virtue
whose purpose is to render GOD worship due him as source of all being and principle of all government
things 4 ”
In English Law, all corporations private are divided into ecclesiastical and lay, the former being
corporations composed exclusively of ecclesiastics organized for spiritual purposes, or for administering
property held for religious uses, such as bishops and certain other dignitaries of the church and (formerly)
abbeys and monasteries5 . Lay corporations are those composed of la ymen and existing for secular or
business purposes. This distinction is not recognized in American law. Corporations formed for the
purpose of maintaining or propagating religion or of supporting public religious services, according to the
rights of particular denominations, and incidentally owning and administering real and personal property
for religious uses, are called “religious corporations,” as distinguished from business corporations; but
they are “lay” corporations, and not “ecclesiastical” in the sense of the English law.
Also In Black’s Law Dictionary
Corporation Sole: Unusual type of corporation consisting of only one person whose successor
becomes the corporation on his death or resignation; limited in the main today to bishops and heads of
dioceses. See Aggregate and Sole.
Aggregate and Sole: A Corporation Sole is one consisting of one person only, and his successors in
some particular station, who are incorporated by law in order to give them some legal capacities and
advantages, particularly that of perpetuity, which in their natural persons they could not have had. In this
sense, the sovereign in England is a sole corporation, so is a bishop, so are some deans distinct from their
several chapters, and so is every parson and vicar.
Spiritual Corporations: Corporations, the members of which are entirely spiritual persons, and
incorporated as such, for the furtherance of religion and perpetuating the rights of the church.

3
. (Church of Holy Faith v. State Tax Commission, 39 N.M. 403, 48 P.2d 777, 784.)
4
. Nikulnikoff v. Archbishop, etc., of Russian Orthodox Greek Catholic Church, 142 Misc. 894, 255 N.Y.S 653,663.
5
1 B1.Comm. 470

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 Webster’s Dictionary
Temple: An edifice for the worship of a deity, a place devoted to a special or exalted purpose.
Religion: The service and worship of God or the supernatural; devotion to a religious faith; an organized
system of faith and worship; a personal set of religious beliefs and practices; a cause, principle, or
belief held to with faith and ardor.
Religious: Relating or devoted to the divine or that which is held to be of ultimate importance; of or
relating to religious beliefs or observances; scrupulously and conscientiously faithful.
Spiritual: Of, relating to, or consisting of spirit; of or relating to sacred matters; ecclesiastical rather
than lay
Mission: A ministry commissioned by a church; a place where such a mission is carried out; a task
assigned or undertaken; a purpose; a calling .
Ministry: The office, duties, or function of a minister.
Minister: Clergy; officer of a religious group, to give aid; to serve the functions of a ministry.
Ministering
The conversion of an individual to a minister comes about by becoming aware of THE TRUTH. TRUTH
established in the heart of the convert causes him to want to share the TRUTH with others around him.
(Consider a burning house at 3 o’clock in the morning. If you knew that a family was asleep in that
house, you would want to let them know the TRUTH about their situation. The same is true of the
convert.) If a real change has taken place in the life of a convert, he or she will want, with deep desire, to
communicate the TRUTH to others, sharing knowledge.
It would appear that what is “religious” depends upon a person’s personal belief and not upon any
organized or official stand. One’s concept of the “Supreme Being” cannot be subjected to evaluative
criteria, as long as it is sincere, meaningful and occupies a place in your life equal to that concept of God
a person of an orthodox persuasion might hold. It would be prudent, however, before you start
ministering to others (talking the talk) that you learn and exemplify that which you believe (walk the
walk).
What Does All Of This Mean?
Some religious soc ieties (you) recognize ordination as publicly proclaiming an individual (you) as vested
with spiritual authority, a right, that individual had before public proclamation. Once ordained, a minister
who leaves his church and congregation, even though physic ally he has no ties to that initial religious
body (church), his ministerial authority is not lost. Generally, most ministers study and are under the
authority of some governing body. Whether the church is incorporated or unincorporated, the state has no
authority whatsoever in the internal affairs of the church. And finally, the form of the ordination and the
ceremony thereof means very little when we take into consideration all the other religious organizations
in the United States – the rites of one religious body are considered just as credible as any other religious
body.
Before delving into IRS issues, let’s recap by understanding that a CS is not a creature of the state, not an
“entity” or any other form of artificially created convenience. Corporation Sole is the embodiment of an
office that is expressing its relationship to God by its application here on Earth.
Typically referred to as an “office” (e.g. Office of Archbishop of Canterbury, etc.), the Corporation Sole
may do anything an adult may do, with the distinct advantage of perpetuity. Perpetual existence is
unique to the CS in America. No other form of organization has that quality for two simple reasons:
(1) A CS is the expression of one’s relationship with God, and that relationship must, by definition, exist
throughout eternity and possess infinite characteristics, especially that of never-ending life. And (2), a CS
is not a creature of, nor agent for the state ; no instrumentality or agency of any government may dictate

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any characteristic. Except in cases of violation of God’s law, the person occupying the office of a CS is
accountable to God for their acts and no one else.
What is “spiritual”, “religious” or a “religion” depends entirely upon a person’s personal belief and not
upon any organized or official proclamation. As long as one follows their sincere beliefs, and that belief
includes a creator “God” or a “Supreme Being”, no one, either individually or as a government entity, can
take exception to that belief.
The Corporation Sole is the means through which one may attain privacy, protection, and to be “in
choice” as to how one lives their life, conducts their business or spends their money. It is not a way out
of certain responsibilities. While the CS does not need permission to exist or to receive tax-exempt
income, contributions and donations, a CS cannot violate public policy or commit fraudulent acts.
Normal procedure, when a CS finds itself in court, is that the Constitution, by-laws, or regulations of the
church replace the state statutes and rules of the court. If a church regulation covers a particular situation,
the church regulation takes precedence over the state statute or rule of procedure. Since the government
has no power over any free church, all enforcement procedures must use the rule of the church. It is to
your advantage to engage the services of a knowledgeable professional to draw up the church charter.
Be aware of what you are getting and whom you are dealing with when setting up your Corporation
Sole.
Internal Revenue Codes and Regulations
Title 26 of the Internal Revenue Code refers to a Corporation Sole in rather vague and indirect terms.
When looking through the appropriate sections, publications and regulations of the code, one quickly
discovers that a CS is a “qualified organization”. The term, Corporation Sole, cannot be found anywhere
in any of the internal revenue writings except in publication 78 where a CS has chosen to register with the
IRS (for reasons known only to that particular CS). For the most part, a CS is categorized as a church.
It is interesting to note that in certain IRS publications, and as stated in IRC Section 508 (c)(1)(A), a
church, among other specific types of “organizations”, is not required to file Form 1023 and obtain a 501
(c)(3) designation to be tax exempt. IRC Section 6033 is illustrative of separation of church and state by
pointing out that religious organizations are exempt from filing returns of any kind and there are no
record keeping requirements imposed by the IRS. This is not to say that certain types of property owned
by a Corporation Sole, not directly connected to its spiritual purpose, are exempt from some form of tax
under certain circumstances.
Actual copies of related regulations and publications are in this compilation when they could be found.
Since parts of Section 6043 are no longer in print, I will cover some of it here. If the office holder in the
Corporation Sole finds themselves emotionally, spiritually, financially, or personally unable to keep their
commitment to support the mission of the Corporation Sole and they do not wish to name a successor,
there is a section that covers the dissolution, termination or substantial contraction of the church.
Code 6043 (b)(I) – No return shall be required under this subsection from churches, their integrated
auxiliaries, conventions or associations of churches.
Reg. 1.6043-3 – Return regarding liquidation, dissolution, termination or substantial contraction of
organizations exempt from taxation under 501 (a). (Vol. 3 p. 40, 325)
Reg. 1.6043-3 (b) – Exceptions. The following organizations are not required to file the return described
in paragraph (a) of this section.
Reg. 1.6043-3 (b)(I) – Churches, their integrated auxiliaries, or conventions or associations of churches.
In terminating the church existence, there is a form published just for that action. The number of the form
is 966-E and it addresses 26 USC 6043 (b) of the code and your responsibility there under. The title of
this form is: Liquidation, dissolution, termination, or substantial contraction of organizations exempt or
formerly exempt under section 501 (a). The church is in 501 (c)(3), and every organization in (c) is also in

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(a). You will find in the instructions at the bottom of the form that the church, the integrated auxiliaries
and/or conventions or associations of the church is “excepted” from filing this form.
Based on the preceding information, it appears that the CS can do three things; (1) Originate, (2) Operate,
and (3) Terminate, without any responsibility to any agency, civil government or otherwise; to gain their
approval, sanction, or any other blessings, with regard to recognition of exempt status, since a church is
mandatorily excepted from filing for recognition of exempt status. The church is mandatorily excepted
from taxation and filing any return with any government agency. It can be terminated without telling any
government agency anything. The church, in fact, exits within a legal null. There is NO LAW.
Related Church Business
The church operates generally on an exempt basis. That is, exempt from property tax (some states have
qualifying procedures, so you must check with your local county tax assessor), exempt from state sales
tax and state income tax in most cases. (You should check with your individual state taxing authority, as
this also varies from state to state.) Exempt from Federal Withholding, FICA and FUTA taxes for its
ministers (see IRS publication 15, circular E), exempt from Retail Federal Excise tax and finally, exempt
from Federal Income tax on its exempt purposes (see IRS publications 598 and 1018).
IRS Regulations in Regard to the Presiding Officer of the CS
Section 6033 (a): This section exempts religious organizations from the need for filing returns of any
kind. 6033 (a)(2)(I) provides for mandatory exceptions to filing requirements for religious organizations
and states that filing requirements shall not apply to “churches, their related auxiliaries, and conventions
or associations of churches”; 6033 (a)(2)(A)(iii) exempts as well “the exclusively religious activities of
any religious order”.
Explanation: Under 6033, your church or religious order has complete immunity from disclosure. It is
not necessary for you to maintain records of any kind except for your own purposes and reasons.
Section 107: In case of a minister of the gospel, gross income does not include: (1) the rental value of a
home furnished to him as part of his compensation; or (2) the rental allowance paid to him as part of his
compensation, to the extent used by him to rent or provide a home.
Explanation: In order to qualify for the exclusion, the home or rental allowance is remuneration for
services, which are ordinarily the duties of a minister of the gospel. The rental allowance is for, the rent
of a home, the purchase of a home, or expenses directly related to providing a home.
Section 3401 (A) (9) provides that the definition of the term “wages” for tax withholding purposes does
not include remuneration paid “for services performed by a duly ordained, commissioned or licensed
minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of
duties required by such order; etc.”
Explanation: Internal Revenue Services regulations provide guidelines for IRS employees to help them
understand the Internal Revenue Code. IRS Regulation 31.3401 (a) (9) –(d) states: “Services performed
by a member of a religious order in the exercise of duties required by such order includes all duties
required of the member by the order. The nature or extent of such services is IMMATERIAL so long as
it is a service that the minister is directed or required to perform by ecclesiastical superiors.”
For Example: If Father McLaughlin is directed by his order to work for the Federal Government in the
Office of the President, then his employer (in this case, the Federal Government) is not under any
compulsion whatsoever to withhold either federal income taxes or social security taxes. A religious order
may require a member be an Advisor to the President, a pilot, or a bank loan officer. The regulation
states that the nature or extent of such service is IMMATERIAL.
Publication 526 states that up to 50% of an individual’s adjusted gross income is deductib le for
contributions to “qualified organizations”. Corporation Sole, as a church is a “qualified organization”.

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Explanation: A person with W-2 earnings with an adjusted gross income of $30,000 may generally
contribute up to $15,000 and claim such a deduction.
Section 1402 (c) (4) provides that “the performance of service by a duly ordained, commissioned, or
licensed minister of a church in the exercise of his ministry or by a member of a religious order in the
exercise of duties required by such order”, is not considered a “trade or business” when used with
reference to self-employment or net earnings from self-employment.
Explanation: An auto mechanic, gardener, or medical doctor may be self-employed. If the religious
order of which one is a member directs one to undertake duties in one’s field of training or experience, as
a self-employed person, then any income received is not taxable as income from a “trade or business”.
Publication 15, 1978 Circular E. Employer’s Tax Guide is distributed free of charge by the IRS. On
page 11, you will find that “Members of religious orders who have taken a vow of poverty performing
duties required by the order are exempt from income tax withholding and from social security.
Explanation: Publication 517, p. 2 and 5. When one is under a vow of poverty, the physical objects in
their possession are not their own, although it may be their job to look after and use those objects. Taking
a Vow of Poverty to the Corporation Sole means owning nothing, but controlling all, as a steward of
God’s property.
Section 1402 (e) exempts “a member of a religious order who has taken a vow of poverty as a member of
such order” from taxes under the Federal Insurance Contributions (sic) Act, i.e. FICA or social security.
There is no requirement that you file for this exemption from social security tax. The exemption is
automatic when you are a member of a religious order, who has taken a vow of poverty as a member of
your order.
Under fundamental law, rights and privileges granted any church or religious order must grant all, the
same rights and privileges. You have cause for prosecution under the U.S. Constitution if discrimination
of or denial of rights has occurred to members of your church or religious order. Any person, including
any government official, within the jurisdiction of the U.S. Constitution, who acts to prefer one religion to
any other in an official capacity, is acting in violation of the Constitution. At the very least, a government
employee may be dismissed for violating his oath of office to uphold the Constitution and he or she may
be subject to civil and criminal penalties, with fines up to $10,000 or imprisonment up to five years, or
both.
Benefits of “Corporation Sole”
1. Perpetual. No maintenance required to keep Corporation Sole in Good Standing
2. No Annual Fees. Now or in the Future.
3. No Annual Reports . Now or in the Future. State of Utah is used as the “Home” state and because the
Mormon Church has so many Corporations Sole , it is not unlikely any adverse requirements will be
passed any time soon.
4. No Operating Rules. Corporation Sole creates its own rules of operations rather than following state
statutory code or state guidelines.
5. Authority. Descends on CS. There is no Board of Directors, Stockholders or Beneficiaries.
6. Full Government Recognition. This recognition is without inherent disadvantages of other
corporations and entities. CS is filed by law, in order to give it legal capacities and advantages that
other corporations are not allowed (i.e. operational rule and statutory regulations). The government
cannot dictate how CS is to operate, so it acts with limited government interference.
7. Non-Profit Status . Corporate Sole declares and is recognized by the IRS as a status 508. (Not a
501(c)(3) which must be applied for and granted by the IRS.)

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8. Simplified, Self-Structured Management. Adversarial attorneys have no substantive means to
entrap or to enforce laws that would allow courts to pierce the corporate veil. These are only valid for
wanton acts committed against the government or the public.
9. Self Ruled. Statutory Law does not mandate or require an “Arm’s Length” test for management of a
Kingship, designed to be self ruled by the creator. It has the authority to “declare” or the “right to
rule” as does a king.
10. Lawful business. CS can be engaged in any lawful occupation, business or profession. All earnings
from such endeavors are exempt from income tax. No state or federal tax returns are to be filed.
11. Provides for Needs . CS sole can be responsible to provide for all your needs (i.e. shelter, food,
transportation, clothing, medical, etc.) This occurs by first conveying all that you own and all future
earnings to the CS. You make a record of a vow of poverty stating that you are now a pauper and own
nothing. If you work outside the CS, you do so on behalf of the CS. None of these earnings are
taxable because they are paid directly to the CS and are made without deductions, diminishments or
taxes of any kind. You DO NOT become an INDEPENDENT CONTRACTOR. (While not everyone
chooses to make use of this option right away, it is always available to you). It may be awkward to do
it with your current employer (even though it would save him taxes). However, it is very easy to set
this up with any kind of business.
12. Gifts and Donations . CS may receive tax-deductible gifts and contributions as described in the IRS
publication 526. (You may want to see a tax professional for the best way to accomplish this due to
the complexities of the IRC). CS is exclusively respons ible for how its funds are disbursed. It can gift
anything to anyone, in any amount, for any purpose or for no purpose.
13. Property Tax. As a non-profit church, real property owned by the CS may become exempt from
property tax just as are chapels, temples, mosques, synagogues, youth camps, schools, dormitories,
etc. are (check with your local tax assessor and zoning commission). Conveying title to Corporation
Sole does not relieve you of your responsibility to continue meeting your contractual obligations (i.e.,
mortgage payments) nor forestall foreclosure proceedings.
14. Records . Corporation Sole is required to maintain meticulous records of dealings for your own
knowledge, however, it is charged with never divulging those records.
15. Purpose. CS is typically organized for religious purposes. A portion of its funds should be used for a
stated purpose. The balance can be used for operations, marketing, administration, etc.
16. Titles. As the steward, you may be titled Bishop, Elder, Overseer, President, Director or any one of a
number of titles suitable for the office of Corporation Sole. While some of these titles sound
religious, they are simply titles and should in no way pose any conflicts or compete in any way with
your church or religion.

11-7-02 Page 9 of 10
 How Does a CS Compare to a 501(c)(3) Non-Profit Organization?

Corporation Sole Non-Profit 501 (c)(3)

Headed by one officer. Headed by board of directors – court & attorney general
supervision
Created by private contract with God and filed with Created by the State and filed with the State to obtain
state as notice to reserve an specific name for the CS their permission to exist. It can be controlled by the
State.
Title to all property, real and personal is vested in the Title to all property is vested in a corporation & held for
office and dedicated to God the benefit of creditors or the State

Property vested in the office is not subject to claims Property vested in corporation name is subject to claims
of creditors against an individual, including the office of creditors & against officers by alter ego doctrine
holder

Perpetual office serving God without limitation Legal entity serving God within the scope of man’s law
No by-laws are necessary since only one man/woman By-laws are required because interest is divided
is in office

Not subject to visitation by the state. All matters are Always subject to visitation by state officials
private – including charitable giving and receiving
Records must be “adequate and correct” but form of Must use accepted methods of accounting & may be
record keeping is not prescribed subject to auditing
May receive “tax deductible” charitable donations, as “Tax deductible” charitable donations scrutinized by the
it is a “qualified organization” by its very nature IRS

Exception to law requiring permission for tax Must apply for the privilege of being tax exempt.
exemption
May dispose of any assets in any manner it wishes May only dispose of assets to another 501(c)(3)
without government approval or intervention organization.

For More Information, contact your FPC Independent Representative

Glory Cove Ministeries

474 Double O Nine Road
Reeds Spring, Missouri [65737]
Ph: 417-739-1734
Email: [email protected]

Weekly Conference Calls...Tuesdays @ 8:55 EST….. 646-519-5860 PIN “1412#”

24/7 Intro Recorded Overview 212-461-8813

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